Where an IHT400 (IHTM10021) is to be completed, subject to what is said in this manual about reduced accounts (IHTM10471), the account and relevant supplementary schedules (IHTM10033) must be completed. Where a grant of confirmation is being obtained in Scotland an Inventory form C1 (IHTM05091) must also be completed, but the taxpayer or agent does not have to complete certain details on the schedules if they have already been given on the form C1 (IHTM05044).

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